Beacon Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.02% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 4.02% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 10.82% +4.32 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $81.4M | 81,424 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.6M | 752,631 | RCOAA223 |
| Recomputed ratio | 10.82% | numerator / denominator | |
| Filed ratio | 10.82% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.32 pp | $32.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.82% +2.82 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $81.4M | 81,424 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.6M | 752,631 | RCOAA223 |
| Recomputed ratio | 10.82% | numerator / denominator | |
| Filed ratio | 10.82% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.82 pp | $21.2M | capital that could be lost first |
Total risk-based capital ratio 12.02% +2.02 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $90.4M | 90,429 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.6M | 752,631 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.02 pp | $15.2M | capital that could be lost first |
Tier 1 leverage ratio 8.46% +3.46 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $81.4M | 81,424 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $962.7M | 962,741 | RCOAA224 |
| Recomputed ratio | 8.46% | numerator / denominator | |
| Filed ratio | 8.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.46 pp | $33.3M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 73,679 | 73,679 | 64,134 | 64,134 | 54,134 | 52,003 | RCOAP742 |
| Retained earnings | 7,745 | 6,720 | 5,455 | 5,183 | 3,786 | 2,869 | RCOAKW00 |
| Accumulated other comprehensive income | (3,064) | (3,101) | (3,048) | (3,178) | (3,543) | (3,666) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 78,360 | 77,298 | 66,541 | 66,139 | 54,377 | 51,206 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,064 | 3,101 | 3,048 | 3,178 | 3,543 | 3,666 | P859 - P840 |
| Common equity Tier 1 capital | 81,424 | 80,399 | 69,589 | 69,317 | 57,920 | 54,872 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 9,545 | 9,545 | 9,545 | 9,545 | RCOAP865 |
| Tier 1 capital | 81,424 | 80,399 | 79,134 | 78,862 | 67,465 | 64,417 | RCOA8274 |
| Tier 2 capital | 9,005 | 8,915 | 8,772 | 7,024 | 6,336 | 5,981 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,005 | 8,915 | 8,772 | 7,024 | 6,336 | 5,981 | RCOA5310 |
| Total capital | 90,429 | 89,314 | 87,906 | 85,886 | 73,801 | 70,398 | RCOA3792 |
| Total risk-weighted assets | 752,631 | 750,031 | 763,304 | 752,716 | 725,084 | 686,865 | RCOAA223 |
| Average total assets for the leverage ratio | 962,741 | 923,737 | 944,975 | 887,904 | 844,578 | 791,173 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $66.1M | $856K | 1.30% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $30.2M | $7.0M | 23.06% | 0.92% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $466.6M | $263.9M | 56.56% | 35.07% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $82K | $123K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $402.4M | $402.4M | 100.00% | 53.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.7M | $25.6M | 85.99% | 3.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $60.0M | $52.5M | 87.58% | 6.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $313K | NA | 0.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $752.3M | does not tie to item 31 ($752.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $752.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $752.6M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 10.82% | 10.82% | 12.02% | 8.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.72% | 10.72% | 11.91% | 8.70% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 9.12% | 10.37% | 11.52% | 8.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.21% | 10.48% | 11.41% | 8.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 7.99% | 9.30% | 10.18% | 7.99% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 7.99% | 9.38% | 10.25% | 8.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 7.81% | 9.32% | 10.24% | 7.96% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 7.78% | 9.37% | 10.34% | 7.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 7.64% | 9.28% | 10.27% | 8.01% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 8.04% | 9.78% | 10.79% | 8.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 8.34% | 10.15% | 11.21% | 8.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.03% | 11.00% | 12.15% | 8.78% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Beacon Community Bank (this bank) | Risk-based | 10.82% | 10.82% | 12.02% | 8.46% | |
| Tolleson Private Bank | $982.0M | Risk-based | 13.77% | 13.77% | 15.02% | 9.37% |
| First Northern Bank of Wyoming | $982.6M | Risk-based | 10.79% | 10.79% | 11.83% | 7.93% |
| International Bank of Chicago | $982.7M | Risk-based | 19.69% | 19.69% | 20.95% | 12.54% |
| First National Bankers Bank | $983.0M | CBLR | NA | NA | NA | 16.14% |
| Coastal Heritage Bank | $983.6M | CBLR | NA | NA | NA | 11.54% |
| Resource Bank | $980.7M | CBLR | NA | NA | NA | 12.80% |
| Community First Bank of Indiana | $980.3M | Risk-based | 9.85% | 9.85% | 11.56% | 9.92% |
| Potomac Bank, Inc. | $980.2M | Risk-based | 12.97% | 12.97% | 14.06% | 9.85% |
| Midwest Bank | $984.5M | CBLR | NA | NA | NA | 9.84% |
| BTG Pactual Bank, N.A. | $978.3M | Risk-based | 111.63% | 111.63% | 112.79% | 48.10% |
| Peer 25th percentile | 11.33% | 11.33% | 12.39% | 9.84% | ||
| Peer median | 13.37% | 13.37% | 14.54% | 10.73% | ||
| Peer 75th percentile | 18.21% | 18.21% | 19.47% | 12.74% | ||
| This bank's percentile | 33 | 33 | 33 | 10 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/5136959/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.